List of GST State Codes and Jurisdiction 2023

What is the GST State Code?

GST state code is the  first two digits of the number on the GSTIN i15-digit alphanumeric number that the taxpayers receive on successful registration.This code represents each Indian state and varies from one another.

You will receive a temporary state code for 7 days when registering a business for GST. After that, a permanent state code will be allotted to you. GST state code is beneficial for your business as it would be displayed in all invoices you receive and submit.

For example, 10 GST State code in 03AAJCR2207E1Z2 represents a business registered under GST in Punjab. Likewise, following are some more examples:

• GST state code 15 is for Mizoram
• GST state code 07 represents Delhi
• GST state code 11 is for Sikkim
• Karnataka has GST state code 29
• GST state code 23 represents Madhya Pradesh

The state codes help identify any business’s area of operation or headquarters. GST law states that any business under different regions of the same state should register under one state code. We have listed down GST state code list below, check them out.

List of GST State Codes

Here is a list of States and Union Territories with their respective GST state codes

Objective of GST State Code

1.The GST Code helps the government determine whether IGST, SGST, or CGST should be charged to a taxpayer or business enterprise.

2.The buyer’s Goods and Services Tax Identification Number, which appears in the “Place of Supply” section of the GST invoice, can be used to obtain the state code of GST.

3.If the state codes of the customer and the supplier differ, IGST would be levied.

4.If the two-state codes are identical, the SGST and CGST are applied.

5.The code list will be used by a taxpayer to register for GST and enter invoice information in GST returns.

Where Do We Need State Code in GST?

Every GST taxpayer must be aware of the correct GST State codes for each State and Union Territory, as they are widely used in GST compliance and adjudication. GST is important for the following primary reasons:

1. GST Registration

To obtain a valid GST registration, the applicant must provide accurate and complete information. The officer verifies the taxpayer’s information and the applicant is assigned a GSTIN that includes the applicable GST state code.

2. GST Invoice and e-Invoicing

Under GST, the GST state code becomes important for accurate invoicing and e-invoicing. Valid GSTINs of the buyer, seller, and consignee include the relevant state codes, which are used to identify the location of the sale. Finally, the place of supply determines the type of GST to be charged based on whether the sale is interstate or intrastate.

3. GSTR-1 and GSTR-3B Return Reporting

Regular taxpayers must include B2B invoice details, including GSTIN, in their monthly or quarterly GSTR-1/IFF. Based on the GSTIN, these details are forwarded to the buyers’ respective GSTR-2A/GSTR-2B.

Where Do You Need GST Jurisdiction?

The Indian Government has arranged GST jurisdictions for the processing of tax returns. These jurisdictions are different for different geographical regions and PIN codes. Taxpayers need to register their businesses under a specific jurisdiction depending on where it is located.  

The Central Board of Indirect Taxes and Customs allows registered taxpayers to check their jurisdiction in the official portal of CBITC. 

Businesses can connect with their respective jurisdiction officer in case of any disputes. These jurisdictions are classified into central and state jurisdictions. 

Also Read

New GST Rates in India (2023) – Latest Changes in GST Rates

What is Input Tax Credit (ITC) in GST – Eligibility and Documents Required To Claim ITC

Classification of GST Jurisdictions

The CGST circular number 21/2017 of September 20 2017, states the manner of central and state jurisdictions as follows:

• 90% of taxpayers with a total turnover below Rs.1.5 crore falls under state administration while the rest, 10% of taxpayers, fall under central administration.
• 50% of taxpayers with a total turnover above Rs.1.5 crore belong to the state administration, whereas the Centre takes up the remaining 50%.

GST jurisdictions are classified based on geographical location, size and hierarchy for a convenient and hassle-free registration. The classification of GST jurisdiction is as follows:

• Zone
• Commissionerates
• Range offices
• Division offices

How to Find GST Jurisdiction?

Prior to obtaining GST registration, the taxpayer may be required to identify the appropriate State jurisdiction. To determine the State jurisdiction of the department, taxpayers must search the ward and circle on the respective State commercial tax, VAT, or Sales tax website.

For example, consider looking for jurisdiction in the state of Karnataka. We can find the website by searching for ‘Karnataka GST jurisdiction’ in the web browser http://gstkarnataka.gov.in/Jurisdiction.html.

In the same way that the taxpayer must determine his State jurisdiction, he must also determine his Central jurisdiction and range. The CBIC has a dedicated website to search for the Central jurisdiction called “Know your Jurisdiction,” which is accessible via any browser at the following URL:https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris

Final Word

The State Code and jurisdiction make the GST collection process convenient and transparent for taxpayers. Knowing the GST State Code is essential for businesses to process invoices successfully. For individual taxpayers, the GSTIN state code is also necessary. It proves that a transaction is happening with a registered institution.

Also, Do you know that you can invest in Navi Mutual Fund starting only @ Rs.10? 

Download the app and invest now!

FAQs